Kocaeli University / European Credit Transfer System (ECTS)

Name of Lecturer(s)

Prof. Dr. Hasan Bülent KANTARCI
Prof. Dr. Selçuk KOÇ

Learning Outcomes of the Course Unit
Program Competencies-Learning Outcomes Relation

Learning Outcomes of the Course Unit

1) To comprehend the alterations of state’s economic functions and the means of the state’s intervention to economy..
2) To comprehend Theories of budget.
3) To comprehend Kind of budgets in Turkey.
4) TR budgeting sytem end process of budgeting in TR.
5) To associate the taxation problems as a consequence of globalization and the effects of these problems on tax policies.
6) To look at fiscal events from actual and different standpoint and to comment the available knowledge in the context of global changes.

Program Competencies-Learning Outcomes Relation

Bölümün/programın program yeterlilikleri sistemde olmadığından ilişkilendirme işlemi yapılamamıştır.

Mode of Delivery

Face to Face

Prerequisites and Co-Requisites

None

Recommended Optional Programme Components

PUBLIC FINANCE

Course Contents

The public sector in a mixed economy, the public sector in Turkey, Public goods and private goods, introduction and public expenditure, theory tax policy, definition of the tax base, the personal income tax, the corporation tax, value added tax, the principles of public debt, budget, state and fiscal system.

Weekly Schedule

1) the finance system in TR
2) the financeworksystem in TR
3) the budged in TR
4) the healt budget analysis
5) the analysis of the defense expense
6) the analysis of the education expense
7) the analysis of the social security expense
8) Midterm exam
9) the analysis of the state debt
10) Policies and Reforms of Taxation Practised in the Process of Globalization
11) The place of the freign investment in the financial system
12) Change in the Means of State’s Intervention to Economy in the Process of Globalization
13) Change in the Economic Functions of State in the Process of Globalization
14) The Impact of Globalization on the Structure of Public Finance, and The Reform of Public Finance Administiration
15) Searching for a New Order of Global Finance (IMF and World Bank)
16) Final exam

Planned Learning Activities and Teaching Methods

1) Lecture
2) Question-Answer
3) Discussion

Assessment Methods and Criteria

Contribution of Midterm Examination to Course Grade	40%
Contribution of Final Examination to Course Grade	60%
Total	100%

Language of Instruction

Turkish

Work Placement(s)

Not Required

Course Unit Title	Course Unit Code	Type of Course Unit	Level of Course Unit	Year of Study	Semester	ECTS Credits
Turkish Financial System and Budget Applications	EKO105	Elective	Master's degree	1	Fall	6